Withdrawals by onwer during the year are Rs. 4000. What is the amount of capital on January 1 ?

Given January 1 December 31
Assets 30,000
Liabilities 13,000
Capital 16,500
Withdrawals by onwer during the year are Rs. 4000. What is the amount of capital on January 1 ?
(A) Rs. 12,500
(B) Rs. 16,500
(C) Rs. 17,000
(D) Rs. 43,000